Is Zakat due on the wealth of a slave?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
There is a difference of opinion regarding whose responsibility it is to pay Zakat on the wealth owned by a slave gifted to him by his master. One narration from Ahmad holds that the Zakat is due from the master, which is the position of Sufyan, Ishaq, and the Ahl al-Ra'y. This is based on the view that the master maintains ownership over the wealth in his slave's possession, similar to a manager or agent's handling of assets.
Supporting text
Another narration from Ahmad states that there is no Zakat on the slave's wealth, neither from the slave nor the master. This view is attributed to Ibn Umar, Jabir, Zuhri, Qatadah, Malik, and Abu Ubaid. Al-Shafi'i holds two opinions corresponding to these two views. The preference leans towards the master owing it because if the slave does not have full ownership, Zakat is not due from him, like a Mukatab (contracted slave). If the master owns the wealth in the slave's hands, the Zakat is upon the master.